527 organizations

527 organizations are political groups in the United States that are formed to influence elections and public policy but are not directly affiliated with any political party or candidate. Named after Section 527 of the Internal Revenue Code, they can raise and spend unlimited amounts of money for political activities, such as advocacy or voter mobilization. However, they must disclose their donors and expenditures. Unlike traditional political action committees (PACs), 527s can engage in more extensive activities, making them influential players in the political landscape, especially during election cycles.